Payroll Accounting 2024, 34th Edition
xx xx xx xx
by Bernard J. Bieg, Bridget Stomberg
xx xx xx xx xx
Verified Chapters 1 - 7, Complete
xx xx xx xx xx
, CONTENTS
Chapter 1: The Need for Payroll and Personnel Records
xx xx xx xx xx xx xx xx
Chapter 2: Computing Wages and Salaries
xx xx xx xx xx
Chapter 3: Social Security Taxes
xx xx xx xx
Chapter 4: Income Tax Withholding
xx xx xx xx
Chapter 5: Unemployment Compensation Taxes
xx xx xx xx
Chapter 6: Analyzing and Journalizing Payroll
xx xx xx xx xx
Chapter 7: Payroll Project
xx xx xx
,Chapter 1 xx
Which Law?xx
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
Which Payroll Law?
xx xx
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?xx
1. Answers will vary. Some concerns include data privacy and integrity in the
xx xx xx xx xx xx xx xx xx xx xx
software switchover, tax and employee pay integrity on the new software, and
xx xx xx xx xx xx xx xx xx xx xx xx
xx employee pay methods.
xx xx
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
xx xx xx xx xx xx xx xx xx xx xx
xx claiming Confidentiality. She could also discontinue active participation in the
x xx xx xx xx xx xx xx xx
xx sorority. In any case, Karsyn must not consent to her sorority sister’s request for
xx xx xx x xx xx xx xx xx xx xx xx xx
xx confidential information. xx
Confidential Records xx
As the payroll clerk, your task is to protect the privacy and confidentiality of the
xx xx xx xx xx xx xx xx xx xx xx xx xx xx
xx information youmaintain for the company. If a student group—or any personnel aside
xx x xx xx xx xx xx xx xx xx xx xx
xx from the company’s payroll employees and officers—wishes to review confidential
xx xx xx xx xx xx xx xx xx
xx records, you should deny their request. If needed, you should refer the group to your
xx xx xx xx xx xx xx xx xx xx xx xx xx xx
department’s manager to discuss the matterin more depth. The laws that apply to this
xx xx xx xx xx xx x xx xx xx xx xx xx xx xx
xx situation are the Privacy Act of 1974, U.S. Departmentof Health and Human Services
xx xx xx xx xx xx xx xx x xx xx xx xx
xx Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act, and
xx xx xx xx xx xx xx xx xx xx xx
xx potentially HIPAA. xx
Large vs. Small
xx xx
1. Large companies face issues with multiple departments, employee access
xx xx xx xx xx xx xx xx
xx to onlinepersonnel portals, employee data security, and timekeeping
xx x xx xx xx xx xx xx
xx accuracy.
2. For small companies, payroll processing will involve fewer employees than for
xx xx xx xx xx xx xx xx xx xx
xx larger companies. Smaller companies could maintain their payroll needs
xx xx xx xx xx xx xx xx
xx using company personnel because of the lower volume of transactions.
xx xx xx xx xx xx xx xx xx